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DECISION No

DECISION No. 16/2004/QD-BTC OF FEBRUARY 12, 2004 PROMULGATING THE TABLE OF FEE RATES FOR GRANTING QUOTAS OF TEXTILES AND GARMENTS FOR EXPORT TO THE EU AND US MARKETS

Pursuant to the Government’s Decree No. 86/2002/ND-CP of November 5, 2002 defining the functions, tasks, powers and organizational structures of the ministries and ministerial-level agencies;

Pursuant to the Government’s Decree No. 77/2003/ND-CP of July 1, 2003 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002 detailing the implementation of the Ordinance on Charges and Fees;

After obtaining the Trade Ministry’s opinions (Official Dispatch No. 0395 TM/XNK of January 29, 2004 on the collection of fee for granting quotas of textiles and garments for export to the EU and US markets);

At the proposal of the director of the Tax Policy Department,

DECIDES:

Article 1.- To promulgate together with this Decision the Table of fee rates for granting quotas of textiles and garments for export to the EU and US markets.

Article 2.- Traders, who are assigned and implement quotas of textiles and garments for export to the EU and US markets, before carrying out the export procedures, must pay the quota fee at the rates prescribed in Article 1 of this Decision.

Article 3.- Agencies collecting fee for granting quotas of Vietnamese textiles and garments for export to the EU and US markets shall:

1. Register, declare and remit the fee amounts into the State budget according to the provisions of the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002 guiding the implementation of law provisions on charges and fees;

2. Deduct, manage and use the collected fee amounts according to the provisions of the Finance Ministry’s Circular No. 111/2000/TT-BTC of November 21, 2000 guiding the regime of management and use of collected amounts of fee for granting quotas of textiles and garments for export to the EU and Canadian quota-regulated markets; and fee for licensing the setting-up of resident representative offices of foreign economic organizations in Vietnam.

Article 4.- This Decision takes implementation effect 15 days after its publication in the Official Gazette. For all goods lots with their bills of lading signed as from the effective date of this Decision, the provisions of this Decision shall apply.

This Decision replaces the Finance Minister’s Decision No. 83/2003/QD-BTC of June 17, 2003 promulgating the Table of fee rates for granting quotas of textiles and garments for export to the US market. To annul the regulations on fee rates for granting quotas of textiles and garments for export to the EU market prescribed in the Finance Minister’s Decision No. 118/2002/QD-BTC of September 25, 2002 promulgating the Table of fee rates for granting of quotas of textiles and garments for export to the EU and Canadian markets.

Article 5.- Textile and garment exporters that are payers of fee for granting quotas of textiles and garments for export to the EU and US markets, units assigned by the Trade Ministry to organize the fee collection, and the concerned agencies shall have to implement this Decision.

For the Finance Minister

Vice Minister
TRUONG CHI TRUNG

TABLE OF FEE RATES FOR GRANTING QUOTAS OF TEXTILES AND GARMENTS FOR EXPORT TO THE EU AND US MARKETS

(Promulgated together with the Finance Minister’s Decision No. 16/2004/QD-BTC of February 12, 2004)

Ordinal number

Names of commodity items

Category (Cat.)

Calculation unit

Fee rate(VND)

I

To the EU market

1

T. Shirts, Polo. Shirts

4

piece

200

2

Pullovers

5

piece

500

3

Trousers

6

piece

500

4

Women’s shirts

7

piece

300

5

Men’s shirts

8

piece

200

6

Women’s overcoats

15

piece

1,000

7

Women’s suits

29

suit

500

8

Baby dolls

31

piece

500

9

Clothing

78

ton

800,000

II

To the US market

1

Sewing threads and fibers for retail sale

200

kg

0

2

Combed cotton fibers

301

kg

0

3

Cotton socks

332

dozen of pairs

0

4

Men’s suits

333

dozen

4,000

5

Men’s and women’s cotton overcoats

334/335

dozen

6,000

6

Men’s and women’s knitted cotton shirts

338/339

dozen

2,500

7

Men’s woven shirts, of cotton and men-made fibers

340/640

dozen

4,000

8

Women’s woven shirts, of cotton and men-made fibers

341/641

dozen

4,000

9

Skirts of cotton and man-made fibers

342/642

dozen

2,500

10

Cotton sweaters

345

dozen

5,000

11

Men’s and women’s cotton trousers

347/348

dozen

8,000

12

Nightwear of cotton and man-made fibers

351/651

dozen

2,500

13

Underwear of cotton and man-made fibers

352/652

dozen

0

14

Overalls,…

359/659-C

kg

1,500

15

Swimwear

359/659-S

kg

1,500

16

Men’s wool overcoats

434

dozen

5,000

17

Women’s wool overcoats

435

dozen

5,000

18

Men’s and women’s wool shirts

440

dozen

4,000

19

Men’s wool trousers

447

dozen

2,500

20

Women’s wool trousers

448

dozen

2,500

21

Fabrics of other synthetic filaments

620

m2

0

22

Socks of man-made fibers

632

dozen of pairs

0

23

Men’s and women’s knitted shirts, of man-made fibers

638/639

dozen

2,500

24

Sweaters of man-made fibers

645/646

dozen

5,000

25

Men’s and women’s trousers of man-made fibers

647/648

dozen

5,000